March $28,000 MANUFACTURING OVERHEAD BUDGET January February Production in Units $13,800 $17,400 Variable OH Rate/Unit $22 $22 Anticipated VOH Costs $303,600 $382,800 Fixed OH Costs $5,550 $5,550 Total Anticipated OH Costs $298,050 $377,250 $22 $616,000 $5,550 $610,450 CAREFUL this one is tricky and a Predetermined OH Rate Total Estimated OH Costs $ Total Estimated DLHS 1,285,750.00 59,200.00 $21.72 POR per DLH $21.72 MOH per Unit: Predetermined MOH rate DLHs per Unit MOH per Unit 0.5 $21.72 entries must be made by formula or reference not directingut